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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Innovation Research and Knowledge Proceeding of International Conference on Humanity Education and Society Jurnal At-Tamwil: Kajian Ekonomi Syariah
Muhammad Irsyad Elfin Mujtaba
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis Of The Influence Of Family Ownership, Corporate Governance, Company Size And Gender Diversity On Tax Aggressivity Of Mining Companies In Indonesia Ratnawita, Ratnawita; Dheri Febiyani Lestari; Muhamad Risal Tawil; Muhammad Irsyad Elfin Mujtaba; Ngurah Pandji Mertha Agung Durya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2225

Abstract

Using corporate governance as a moderating variable, this study attempts to examine the effects of firm size, institutional ownership, family ownership, and gender diversity on tax aggression. This study uses quantitative methods. The IDX-registered mining and CPO enterprises make up the study's population. Purposive sampling was the method employed by the researcher to choose the sample gathering strategy. Through documentation and a review of the literature, the researcher gathered data for this investigation. The data analysis approach employs hypothesis testing, data quality testing, and descriptive statistics based on the goals of the research. The study's findings provide important new information about the variables influencing tax aggressiveness in the corporate setting. First, the study shows that tax aggression is highly influenced by the size of the company. Second, corporate tax aggression is significantly shaped by institutional ownership. Furthermore, it has been demonstrated that family ownership affects tax aggression. Findings, however, indicate that management decisions about tax aggressiveness are not significantly impacted by gender diversity. It's interesting to note that the effects of corporate governance differ according to the independent variables that are measured. Corporate governance cannot increase the impact of gender diversity or family ownership on tax aggression, but it also cannot increase the impact of firm size. Corporate governance, however, has the power to amplify institutional ownership. These findings provide in-depth insight into the complexity of factors that influence tax aggressiveness practices in companies and can be a basis for developing management strategies and company policies in the future.
Integration of Sufi Values in Fraud Prevention Efforts: A Conceptual Study in Indonesia Muhammad Irsyad Elfin Mujtaba; Muhammad Maimun Haki Al Arif; Nur Rohim Al Mahrus Anwar; Imma Rokhmatul Aysa
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 7 No. 2 (2025): Jurnal At-Tamwil September 2025
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v7i2.8093

Abstract

Purpose – This study aims to develop an initial conceptual framework that integrates fraud prevention based on Sufi values. This integration is important because the recent rise in moral decadence is considered a serious problem that encourages various types of fraud, including in Indonesia. Design/Methods/Approach – This study uses a library research method with a naturalistic qualitative approach. The emphasis is on critical-analytical thinking about literature and realities related to fraud and its triggers, as well as Sufi values to prevent it from occurring. Findings – The results of this study are the integration of Sufi values in preventing fraud as moral guidelines that shape personal piety and social responsibility. This study also highlights the application of Sufism as ethics in modern life. The values of Sufi teachings can be used as a basis or guideline in building dignified governance while emphasizing that Islamic teachings are a blessing for the entire universe. Research Implications/Limitations – This study only integrates Sufi values in general, without considering the specific characteristics of particular Sufi figures. This study opens opportunities for future research to specifically examine Sufi values by considering the distinctive thought patterns of several well-known Sufi imams embraced by Indonesian society and by communities practicing Sufism. Originality/Value – This study presents an alternative perspective that is able to suppress the factors that drive fraud by strengthening moral values through the integration of Sufi teachings (values).
ANALYSIS OF THE INFLUENCE OF STUDENTS' KNOWLEDGE OF BANK INTEREST AND SHARIA ACCOUNTING ON INTEREST IN PURCHASING SHARIA PRODUCTS Puspitasari, Ratih; Muhammad Irsyad Elfin Mujtaba; Teguh Prakoso; Upik Djaniar; Andri Yunus
Journal of Innovation Research and Knowledge Vol. 3 No. 10: Maret 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i10.7556

Abstract

The aim of this research is to analyze the influence of students' knowledge of bank interest and sharia accounting on interest in purchasing sharia products. This research is categorized as partly quantitative research, the type of which is a correlational method. Population in this study were students from Private Universities in Indonesia. Sampling technique that can be used in this research is purposive sampling. Sample studied was 100 respondents. This research uses multiple linear regression analysis to answer the problem formulation and temporary assumptions. The research results show that students' knowledge of bank interest has a positive and significant influence on interest in purchasing sharia products. Sharia accounting has a positive and significant influence on interest in purchasing sharia products.
OLD PROHIBITIONS AND NEW FACES: RIBA, GHARAR, AND MAYSIR IN CONTEMPORARY DIGITAL FINANCE Anam, Hoirul; Muhammad Irsyad Elfin Mujtaba; Pavita Aqila Zeba; Selviana Anggraeni
International Conference on Humanity Education and Society (ICHES) Vol. 5 No. 1 (2026): The 5th International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid development of the digital economy has introduced financial innovations that enhance efficiency while simultaneously challenging the implementation of Sharia principles. Practices of riba, gharar, and maysir no longer appear in explicit traditional forms but are embedded in modern instruments such as interest-based online lending, conventional insurance, binary options, and speculative cryptocurrency trading. This study examines the continued relevance of these prohibitions in contemporary finance and analyzes the transformation of risks within modern contractual arrangements. Using a qualitative descriptive-analytical approach, the research draws upon classical fiqh literature and contemporary scholarly works. The findings reveal that although transaction mechanisms have evolved through digitalization, the substantive objectives of Sharia prohibitions remain consistent: preventing injustice, excessive speculation, and economic exploitation. Modern financial practices involving interest, high uncertainty, and speculative elements essentially replicate classical prohibitions in new forms. Therefore, strengthening Sharia-compliant financial innovation, adaptive regulation, and public financial literacy is essential to uphold justice, transparency, and risk-sharing in the digital financial system.
Co-Authors Anam, Hoirul Andri Yunus Dheri Febiyani Lestari Imma Rokhmatul Aysa Muhamad Risal Tawil Muhammad Maimun Haki Al Arif Ngurah Pandji Mertha Agung Durya Nur Rohim Al Mahrus Anwar Pavita Aqila Zeba Ratih Puspitasari Ratnawita Ratnawita Selviana Anggraeni Teguh Prakoso Upik Djaniar